APPENDIX I oscr.- Period 31art date 08Y....- l Month Period end dale Day_--.-.- Month 31 JY Ygar 2023 OffiGe of the Scottish Ghwity Regulator Reference and administration details Charlty Trarne Other names charity known by Registered charlty numb&r Charlty'8 prlncipal addre¥s Little Art Slars . Sep8ratgd fr<Mn LÉtia Art Sthool TNst SC050412 12 Aloway Place, Ayr Postcodé KA7 4HB Names of tho eharity trustees on date of approval of Trustees, Annual Report Name of person (or body) entitled to appolnt trustee (if *ny) TrustÈ¢ name Offlce (ff aiiy)," not for whole year Founder Founder I Chair Treasurer j Secrelary SENICO I CPO 10 11 12 13 14 15 16 18 20
APPENDIX 1 Achievements and performance Summary of Ihe main a¢hiovements of We have reintegrated into all of our previous schools and 8xpand8d iT7to 3 thg charity during the flnan¢ial period extra schools and launched classes within g community s8tbng wlhin Kilmamock working with vulnerable children and children l young adults with ASN. Financial review Brief statement of the charity's pollcy The charity has a resgrvès policy of sufficienl unrestricted funds to cover on reserves three months operating costs. based upon an average operating cost of the prior 12 months. This amount is reviewed monthly. and any risk81 concgTns are flagged to the Trustee board. There has been no r8quirement to fiag anything during this period. D•talls of any doflclt Donated facllltlos and servlcos {if any)
APPENDIX 3 OSCR ScrttLth QTrarity Regulator Independent examiner's report on the accounts Report to thè Chanty name truste&slmembers of Little Art Stars Registered Charlty SC050412 nurnber On the accounts of the charity for thè poriod Period start date Month Period end dale Month Day Ytsar Ygar August 2023 31st | July | 2024 S&t out on pages (r0erIo In¢de the pa OfaddItial sheets) Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilitigs of with the terms of the Charities and Trustee Investment (Scollandl 2005 Act and the tru8te¢s and examiner Charities Accounts (Scotland) Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation 10(11 {(Jl of the Accounts Regulations dcEs not apply. It is my responsibility to examine the accounts as required under section 44111 Icl of the Act and lo state whether part4cular matters have come lo my attention. Basis of independent My examination is carried out in ordan with Regulation 11 ofthe 2006 Accounts examIne$ statsmtnt Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do nol provide all the evidence that would be required in an audit and, consequenuy, I do not express an audit opinion on the view given by the accounts. Indop•Trdènt examiner's In thè Course of my examination, no matter has come to my attention lolher than that statemonl discb5ed on the attached page1 which gives me reasonable cause to believe that in any material respect the requirements". to keep accounting records in accordanee with sectson 4411} lal of the 2005 Act and Regulation 4 of Ihe 20C6 Accounts Regulations, and to prepare accounts which aGGord with the accounting records and comply with Regulation g of the 20Ck8 Accounts Regulations have not been meL or to which, in my opinion, a*tenb'on should be drawn in order to enable a proper understanding of the accounts to be reached. l Dat?: Sl9ned"": Name: Relevant profossional qualrfl¢allonlsl or body (rf any): Address: 'Pl?ase deIe the wgrd5 in brackets rfthey (b not appty. If ihe words do aty. sgt Out thosè matt•rs whth have to your attentl)rs ¢M the foUowu)g pagg.
APPENDLX2 Little Art Starn SCO50412 OSCR Receipts and payments accounts Forth• Irom kotth Chaity Regul&or AuRut 1023 ai 2024 Se¢tion A Statement of receipts and payments ÈxpenU4ble onoowmfrnt lunds Pemiament endowrneni lunds Unré$trCtsd funds Rostvicted funds Total funds tuvrgrt n00 Totsl funds last porlod trn•vut£ J nMro•te tornirwt£ tonMrs•t¢ A1 Rocel Donations 7.715 Legecies Grants SA22 5.42? 2.189 Receipts from furSr8iynu 8thwities Gros¥ tradiny rtceipts Ittri othgrthgn l and buildin95 Rents from lana & buildings Gro fr¢m otherchorrtob bvities 2.189 95 95 Al Sub total 8,892 5.422 14314 9,457 A2 Roc4lpt9 from aBwt& Pro¢oed$fr) sale of fixed assets Prctttds frryn saleof inve8trneni$ AZ S¢th tolal 8,69Z 5.422 14,314 9,457 A3 Payments Expens95 forftmdrai8iry activibes Gr055 trading payments Invesimeni m8n899mentsIts Payments felaling directty lo ¢h8rilÈk4e bvilie8 Grantsaj doDJbor 651 12,207 $93 5.422 17.829 593 9.622 212 Govemantr (Jydls. Audit l Indedent ex8mination Preparation of annual aettnts L•)81 rn91S OtFr 6SO 650 800 360 215 215 A3 Sub tolal 15,171 5.A22 20.593 11,445 A4 Payments relatlng to snvg8tEn•rt movoments Purcha3B3 of fixed aS8ets Plthso ofinwslrnents A4 totsl Tot4lp8ym8nts 15.171 5,422 20593 1t.445 Netrepts l(p•ymetrrfs) 1$.2791 6,279 11.9881 A5Trnnsfer8 lol lfroml lunds Sutpl/{doV fory•ar 6.279
APPPIDIY. Z Little Art Stars Section 8 Statement of balances SC050412 Etpwabl Pgrnanqnt ue>lAGted Totsl cutrèrft pArtod T41 la¥tpwkn Dèi4116 ton£ B1 C4shfund8 ash aid t£nkba1ceSEtOnOfytar f8.986 1B.986 1S.184 sU1s I $rmIC•1 VJ.279Tr C4ah b9nCeS11entto[Yoar 12.7 422 1&130 10.8Q BZ Inyesvnents ¥1bI•) ¥tswr BJ Olherlsgets Al 175 17 t75 17 rrtd BS Gonumgont liaN1e5 8t4nvdbyfj4rHjl1Ultis on b•hltofallth•lrwt•oi SlcnBtrJTP Prfttt N• Dè* of apprwal ISO0rf1102S 16Pwrfl 102S Cmft Sl9n¢d SlYskcOLrt SubM>Jo24A&St8ntof
APPENDIX2 Llttle Art Stars SC050412 Section C Notes to the Accounts C1 Nature and purpose of funds (may be sl8led on an8lysis offvnds wotho•1s) These &rwunts have prepared on the Reipts and Payments basis th 8CCCrt8nce vAlh Ihe & Trustee Inveslrnent Iscollandl M 2Q05 and Ihe Charils Accounts lscxiandl Regulations 20[ la5 amended) Unresirided funds are those that Tnay be used at tne ijisueiion of IhÈ trustees In furtherance of the obieds efthe charity. The trustees maintsin a ngle unrestricted fund forthe d8y-ttrd8ynJnning ofthe charity. Restrieted fvnds may onty be used forspecafic purpose8. R8strictions arise when specified by the donor orwhen fvnds a raised forspeofio PUfWSÈS. During ihls accounting period all fvnds re donated and unrestricted or fundiai5ed bythe thatity and aLso unre$tri¢ted. Typè of activity or prOjt supported Numbprolgrants rna In$tityAon C2 Grants Total C3a Trustee remuneratlon If no remuneraDon w88 paid during the periLxI to any Charity trustee or person ConneCtj lo a trustee (wss this box (olfIse Comp section abl Authority unijor which pald C3b Tru8tse remuneratlon - details C4a Tru$t•• •xpènses If no expenses were paK11o any rtharity Irustee dufirKJ the perkn1 then cross I box lotherwse compkle section 4bl NuMr0* C4b Trustee expenses- detalls 8aiant• lature of relationshi Natur• ot transaction ¢5 Tran$actlons with trustees and conn•ct•d porsons C6 Other Infonnatlon raftslgned meArtstarSAccj)uDtts1$5w July 2024 1 Notes
APPENDtX2 Little Art Sta SC050412 Additional ènalysi$111 Analyslsol ro¢elpts and payfft?nts I Pgnall•n• TLlal Pur 310 3,600 29 3.(kn)O Tro¢ fttymdiab Just GM $50 Totil 7,TlS 2Grants 5,422 422 J Grossrttelpts fim) other¢larltabl• aLl1V•& Tthlwrvrt perbj TWI larthod rt#¢£ rotal 95 4 Pwwnts relatlng threctytoeMriiableacO¥ltlos Towlatpwknd Iiida nM•t£ TlAtart 8.172 85> 3JO3', 2,976 1,075 3,303 1,QO Laron SpOnsp 32T8', Totsl 12207 SN t7,029 9,022
A?PÉl4tiK2 SC050412 Additional analysis121 5 &akdtrkn •ryno#trkwfuAd$ rund J.arrt•t prru fur•Jb Rece¢# Donation 7,715 Granls 2.1Bg Grosstr•dl buikkn r05B rètéWtsf¢tsx othrtwLgble I1¥1$ SublOt41 11 1,gie 8.892 7,773 I14m4$s &inv¢Sh)WM9a Prow5tromsaiedliX9d3ss&ts Subtor•i 7.773 Gro3¥ trIAifvJp4yriwI$ Payrnonls rdaliw dirlytQthsBblkknviI GrtsJnd don&13 207 593 22 650 Prepar4Ofl Ltyal c¢Jsts totsi 10,t71 1.816 t41r1 6.711 movements Pwthas•Df lnvesllnL Sub to 41BS 11J.971 1.916 741 279 Tr4Trbfvrntollfvnlfw rp1u$/{1171vrYr Z7#1 1032 NbJf• anll •of fundB
APPENtxx2 Little Art Stsrs SC050412 Additional analysis131 é Bfvakd¢JwThof Nbl¢t•d lunds Tol f•sbS&trd 70t41(thd fur &d R•¢•lpt Lwes 4422 422 Iff11 larwJwYJ eThts1 (>0sSt&èiplgfrtyiithr¢hwdÈbl8aclivd8 Ptocoed5tram3e(*fl¥sw$ ExpsfDr1uth5Iw&tiVrt Inv¢6trW m9nag&YrtttK Paynwtsiel81¥¥ dirY0snlSb1e rKarl15 4422 4704 Legal ¢osts Sttbb PurthwkakoffixÈdÉsÉèts SA21 5,422 704 frnnsferstol (from)fvTrdv 15.7MI Natsr•gnd offund$
APPENDIX 3
OSCR
S(ottth Regulatc
Independent examiner's report on the accounts
vz
Report to the Charity re
trusteeslmembors of
Little Art Stars
RegBtered charlty SC050412
number
On the accounts of the
charity for the period
riod stsrt date
Month
Per1j end date
Month
Year
Day
Year
ugust
2023
| 31° | July | 2024
Sel out on page5
APPENDIX 3 Disclosure section Only complete rf the examiner nee(Js to highlight material problems. Glvè hère bri8f dotails of any iterns that the examiner wishes to dlsc106e